try Coral Princess
for a great price to quality ratio
I've been to the hotel
4 years in a row
and want to
spend extra money
on Melia this year (a walk to the nearesk ride spot )
it is all the way north on the western side
Coral P is first hotel NW of the city

I kited Cozumel a while back. I was juggling family, friends and kiting so it was difficult. Be sure to shop around. The "luxury resorts" were about half the price and much nicer than the kiter oriented accomodations. $20-$40 usd can get you to any of the so called secret spots some of which you need a boat to access. There are a few folks that really like kiters and want to help you, but sadly most just want to rip you off. With the current economy, most hotels are below normal occupancy so you can be sure to find a good deal. Good luck!

You will want to book right away since you are coming during the busy season. The accomodations I work with are already booked for XMas and New Years but the condo mentioned above is great and just one block from me. I'll be happy to help you out with the local kite spots. Feel free to contact me.
Raulwww.kitecozumel.com

I will be staying around the western part of Cozumel island from Dec 26 to Jan 3rd and will be actively searching for beaches to kitesurf. If you are interested in going together send me an email : hhk5.post@gmail.com

nice good time for kiting and a warm place january most of the time we got nort east winds from 12 to 25 nots and also we we have diferents areas to kite from flat water and wave riding fell free to check my web side from local spots www.pacoskiteboarding.com
paco